According to PAMSA the cost implications of a carbon tax on the paper manufacturing sector will be in the region of R250 million per year, and this might impact negatively on an already stressed manufacturing sector, and would definitely trickle down to the rest of the economy. The paper manufacturing sector have, however, contacted the National Treasury to consider opportunities for carbon tax discretion. Also the utilisation of the Forest Industry Carbon Assessment Tool (FICAT), which allows for consideration of manufacturing emissions, carbon storage impacts, upstream emissions, and end-of-life effects.